9911796707
TMI Blog2008 (10) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... t: - remand order passed by the lower appellate authority without considering the assessee's case on merits is not sustainable in law - order passed by the original authority without considering the corrigendum to the SCN is also illegal - set aside both the orders and direct the original authority to pass fresh order of adjudication of the SCN as amended by the corrigendum thereto, after consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended period of limitation for the period Nov '02 to May '05 and imposing on them equal amount of penalty. The original authority overlooked the corrigendum issued to the SCN, wherein the department had proposed to restrict the demand of duty to Rs. 2,97,583/-. Against the order of that authority, the assessee preferred an appeal to the Commissioner (Appeals) and the latter remanded the case to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing them a reasonable opportunity of being heard. 3. The ld. counsel has pointed out that an order passed by this Bench against the assessee for an earlier period has been taken in appeal to the Supreme Court and that the said appeal is pending. It is pointed out that, in terms of CBEC's Manual of Supplementary Instructions, the original authority has to wait for the decision of the apex c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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